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HMRC internal manual

VAT Assessments and Error Correction

Demand for VAT: Recovering a debt to the Crown: Unauthorised issuer procedures

The following guidance is concerned with cases where an issuer of an invoice who is neither registered nor required to be registered for VAT.

That is, an unauthorised person has charged a sum on that invoice as VAT that is not VAT chargeable. VAEC9660 provides legal and practical definitions of unauthorised person

Recovery of sums charged incorrectly as VAT on an invoice must be made by means of a formal demand as the form VAT 641 Notice of Assessment cannot be used for this purpose.

For the procedures for the issue of a formal see VAEC9690.

If a supply has been made, the amount to recover will depend on whether the supplier is given concessionary relief as described at VAEC9640 for the VAT he incurred in making his supplies.